Law: Customs Act, 1969

Section: 156,187,196

Customs Act (IV of 1969)--- ----Ss. 156, 187 & 196---Reference to High Court---Registration of vehicle---Lawful import---Proof---Onus---Vehicle in question was detained by authorities on the plea that same was not legally imported---Plea raised by applicant was that vehicle in question was lawfully registered, which was sufficient proof of lawful import---Validity---Valid registration book could be a strong corroborative piece of evidence to support weak documentary evidence of lawful import in absence of any import document primary or secondary whatsoever and lack of any attempt on the part of applicant to secure those import documents from relevant quarters---Registration book alone, could not be treated as prima facie evidence of import and payment of customs duty and taxes to discharge evidentiary burden of proof under Ss.156(2) & 187 of Customs Act, 1969---High Court answered question pertaining to registration book as proof of lawful import of vehicle, in affirmative, while remaining questions did not involve warranting interference of High Court---Reference was disposed of accordingly. Collector of Customs v. Ghulam Muhammad (Preventive), Karachi 2008 PTD 525; Collector, Customs, Sales Tax and Central Excise, Custom House, Quetta v. Naimtullah 2003 PTD 2118; Kamran Industries v. Collector of Customs (Exports) PLD 1996 Kar. 68; Akbar Ali and 4 others v. Ehsan Ellahi PLD 1980 Lah. 145; Government of Pakistan and others v. Maulvi Ahmad Saeed 1983 CLC 414; Sardar Ghulam Nabi Khan v. Azad Government of State of Jammu and Kashmir through Chief Secretary 1984 CLC 325; Barkat Ali and another v. The State and others PLD 1973 Kar. 659; S.M Anwar Sathi v. South British Insurance Co. Limited Karachi PLD 1975 Kar. 458 and Abdur Rauf Khan v. Collector, Central Excise and Land Customs, Peshawar and 3 others 1980 SCMR 114 distinguished. Muhammad Aijaz v. Director Customs and others 2007 YLR 1071; Hakeen-u-Din and another v. Director General of Intelligence and Investigation (Customs and Excise) and 4 others 2010 PTD 1060; Collector of Customs v. Muhammad Tasleem, Multan 2002 MLD 296 and Agha Masihuddin v. Additional Collector of Customs, Preventive Collectorate,…

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